The Supreme Court, while allowing the review petition filed by the Revenue Department, has recently held that the DRI officers are ‘the proper officers’ to issue show cause notices under Section 28 of the Customs Act, 1962.
It has been held that proceedings under Section 17 (assessment) and Section 28 (duty demand) are not linked and these can be initiated by different officers. Further, the judgments of Sayed Ali (by the Supreme Court) and Mangali Impex (by the Delhi High Court) have also been overturned.
This judgment of the Apex Court is going to impact the litigation matters pending before various forums including the Supreme Court, High Courts, CESTAT, Departmental officers, at different stages of writs, appeals, show cause notice adjudication, etc.
The webinar will cover the following:
- Historical development of the dispute on DRI's jurisdiction.
- Will all past notices issued by the DRI for recovery of customs dues stand revived?
- Whether matters decided by various courts/CESTAT only on jurisdiction will revive on their own without any appeal/writ by the Revenue Department?
- If a matter is litigated only on the issue of DRI’s jurisdiction, are the assesses precluded from taking new arguments on merits or limitation?
- The court has said that the aspect of limitation has neither been considered nor reviewed by way of its decision. What will this mean for past notices?
- Impact of the judgment on refund matters presently governed by the judgment of ITC Limited.
- Is it a dead end for the assessee in tackling a notice issued by the DRI?
Speaker: - V. Lakshmikumaran, Managing Partner